Finding Text
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.